Based On The Analysis Of The Real Estate Tax

In recent years, with the warming of the real estate market, under the strong support of the local government, the real estate industry has become the main force of local fiscal revenue, its development trend is bound to affect to the stability and development of the whole national economy, as a real estate market is closely related to taxes, people placed the expectations of the building taxes is very high, hope it can curb excessive prices, and produced an immediate effect, but prices depends on their supply and demand relationship. Building taxes to adjust the real estate market need a complete system, on the one hand, in accordance with the needs of the development of market economy and need to improve the building taxes system necessary elements, including the development of the interest rate differential, clear shall be exempted from the situation, change the tax basis and so on; on the other side, with the reform of the property tax system continue to improve, according to changes in the income distribution to adjust real estate tax will be is feasible. Therefore, to develop a reasonable real estate tax system for the healthy development of the real estate tax plays a key role in the real estate tax revenue. In issued by the national development and Reform Commission of China’s economic system reform focus, has made it clear the building taxes reform, building taxes has been on the real estate industry has a significant impact, the reform is bound to become a national government and urgent to solve the problem, which is the focus of social concern. According to the experience of developed countries, the real estate tax reform from the perspective of improving the tax system, or the promotion of real estate price stability perspective is the trend of the development trend of the times.The building taxes is the tax basis of analysis, mode analysis of our existing tax basis, to weigh the advantages and disadvantages, and on the basis of the analysis foreign real estate tax mode, comprehensive consideration, in order to get more suitable for the status of China’s national conditions and the real estate tax reform in the way of tax, to further play the role of the building taxes. Through this series of measures, expected in the next few years, steady downward trend in commodity housing transaction prices, with the needs of ordinary commodity housing rose to curb the supply of high-end housing, making the supply structure of the real estate market more reasonable. And from the aspects of land, tax, credit, and other good measures and efforts to promote the supply of affordable housing, in order to truly end housing prices skyrocketed and social resources abnormal accumulation of confusion, fundamentally do break the existence of the real estate has long been the structural problems.